Tarnish Industries uses departmental overhead rates and is planning on a $1.80 per direct labor hour overhead rate for the finishing department. Compute the estimated manufacturing overhead cost for the finishing department given the information shown in the table.

A.) $41,667

B.) $288,900

C.) $256,800

D.) $146,700

E.) $323,100

Tarnish Industries produces miniature models of farm equipment. These collectibles are in great demand. It takes two operations, molding and finishing, to complete the miniatures. Next year's expected activities are shown in the following table: Finishing Direct labor hours Machine hours Molding 75,000 DLH 98000 MH 160,500 DLH 81,500 MH